Choosing or changing your statutory auditor: the questions to ask before the general meeting
Independence, team, approach, engagement letter: questions to ask a candidate statutory auditor and a consultation timeline before the general meeting.
Blog / Category
Audit
Articles on audit in Morocco: statutory audit, financial audit, ISA standards.
SARL and the MAD 50 million threshold in Morocco: when to appoint a statutory auditor, for how long, and how to change auditor
SARL in Morocco: statutory auditor required above MAD 50M turnover excl. taxes (Art. 80, Law 5-96). Appointment, 3-year term, change, penalties.
Moroccan subsidiary of a foreign group: statutory audit requirements, consolidation reporting package and closing calendar
Moroccan subsidiary of a foreign group: when a statutory auditor is mandatory, who qualifies, CGNC accounts vs IFRS package, 31 December closing calendar.
Internal control in SMEs and mid-sized companies in Morocco: key controls by cycle
Internal control in Moroccan SMEs and mid-sized companies: key controls by cycle, segregation of duties, evidence to keep, weaknesses the auditor raises.
Preparing for the statutory auditor's engagement: timeline, documents requested, balance confirmations and management representations
Legal timeline (60 d, 15 d, 6 months), documents by cycle, confirmations, representation letter: preparing the statutory audit of an SA or SARL in Morocco.
Contribution and Merger Audit: Special Engagements
Contribution audit, merger audit and transformation audit in Morocco: legal framework, chartered accountant's missions, reports and liabilities.
5 Accounting Errors That Trigger Auditor Reservations
Discover the 5 most frequent accounting errors in Morocco that lead the statutory auditor to issue reservations, and how to avoid them.
Auditor's Report with Reservations: Consequences for the Company
What are the consequences when the statutory auditor issues a report with reservations? Banking, tax and legal impact. Complete guide to anticipate them.
Tax Audit in Morocco: Preparation Checklist and Taxpayer Rights
Complete checklist to prepare for a tax audit in Morocco: 20 essential documents, taxpayer rights, deadlines, penalties, and appeal procedures explained.
Contractual Audit: A Complete Guide
Contractual audit in Morocco: definition, difference from statutory audit, engagement process, ISA standards and engagement letter 2026
Tax Audit in Morocco: What You Need to Know
A tax audit is a procedure through which the tax authority verifies a company's accounting records to ensure compliance.
Statutory Audit in Morocco: A Complete Guide
Statutory audit in Morocco: CAC mission, mandatory thresholds (SA, revenue > 50M MAD), ISA standards, auditor report and liabilities 2026
Financial Audit: A Complete Guide to the Engagement Process
A financial audit in Morocco is an independent examination of financial statements by a chartered accountant or statutory auditor to certify accuracy and fairness.
Social audit
Social audit assesses the respect of social obligations within an entity. It allows you to measure your social risks and to cover them.
Tax audit in Morocco
A tax audit (or tax review) is a critical examination, conducted by an independent professional to assess the tax situation of a company.
Financial Audit in Morocco
Financial audit in Morocco: learn about statutory and contractual audits, OEC standards, auditor qualifications, and certification of accounts for Moroccan companies.
Legal auditor in Morocco : What you should know
Legal auditor in Morocco is mandatory for "sociétés anonymes" LTDs and any company when volume of sales (turnovers) is above 50 millions MAD
Transformation Audit
Transformation audit in Morocco: legal basis (Law 17-95), when mandatory, appointment procedure, report content, costs, and consequences. 2026 guide.
Statutory Auditor in Casablanca
Looking for a statutory auditor in Casablanca? Contact Upsilon Consulting, a chartered accounting and audit firm in Casablanca.